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Tax Policy In Sri Lanka
Author Saman Kelegama
ISBN 9789557397016
Publisher INSTITUTE OF POLICY STUDIES
Pages 282
Size 16.8 x 1.5 x 24 cm
Weight 610
Our Price Rs. 1,180.00
In recent years, Sri Lanka's tax Revenue as a percentage of GDP has been declining against the increase in per capita income of the country;revenue ratio has averaged around 13 per cent far below the average of developing countries ,which is generally close to 20 per cent.What are the factors behind the decline in tax revenue? Is the Tax regime characterized by low elasticity and buoyancy?



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